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5. Subordination of officers M. VAT RULES

 

5. Subordination of officers
 
 
For the purposes of sub-section (2) of section 10, the subordination of officers and persons shall be as follows,--
Serial No.
Designation of the officer
Officer shown in column number 2 shall be subordinate to the officer shown in column number (3) within whose jurisdiction he performs his functions.
(1)
(2)
(3)
(i)
Joint Commissioner
Additional Commissioner
(ii)
Senior Deputy Commissioner
Joint Commissioner and an Additional Commissioner
(iii)
Deputy Commissioner
Senior Deputy Commissioner, Joint Commissioner and Additional Commissioner;
(iv)
Assistant Commissioner or, as the case may be, Sales Tax Officer.
Deputy Commissioner, Senior Deputy Commissioner, Joint Commissioner and Additional Commissioner;
(v)
officer or person appointed under clause (f) of sub-section (2) of section 10
Sales Tax Officer, Assistant Commissioner, Deputy Commissioner, Senior Deputy Commissioner, Joint Commissioner and an Additional Commissioner,
Amit R Gupta

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